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The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies

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  • Peter Warwick
  • Chew Ng

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  • Peter Warwick & Chew Ng, 2012. "The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies," Australian Accounting Review, CPA Australia, vol. 22(1), pages 54-67, March.
    • Handle: RePEc:bla:ausact:v:22:y:2012:i:1:p:54-67
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00158.x
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    References listed on IDEAS

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    1. Jan Bebbington & Carlos Larrinaga-Gonzalez, 2008. "Carbon Trading: Accounting and Reporting Issues," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 697-717.
    2. Karan Capoor & Philippe Ambrosi, "undated". "State and Trends of the Carbon Market 2009," World Bank Publications - Reports 13403, The World Bank Group.
    3. Karan Capoor & Philippe Ambrosi, "undated". "State and Trends of the Carbon Market 2009," World Bank Publications - Reports 13402, The World Bank Group.
    4. MacKenzie, Donald, 2009. "Making things the same: Gases, emission rights and the politics of carbon markets," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 440-455, April.
    5. Cook, Allan, 2009. "Emission rights: From costless activity to market operations," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 456-468, April.
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    Cited by:

    1. Celeste M. Black, 2013. "Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 223-239, November.
    2. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    3. Haseeb Ayaz, 2017. "Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(4), pages 463-486, October.
    4. Elena Nechita & Cristina Lidia Manea & Elena-Mirela Nichita & Alina-Mihaela Irimescu & Diana Manea, 2020. "Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies," Sustainability, MDPI, vol. 12(21), pages 1-34, November.
    5. Yonca Ertimur & Jennifer Francis & Amanda Gonzales & Katherine Schipper, 2020. "Financial Reporting for Pollution Reduction Programs," Management Science, INFORMS, vol. 66(12), pages 6015-6041, December.
    6. Tharatee Mookdee & Sheila Bellamy, 2017. "Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 65-86.
    7. Lakatos, Mária & Karai, Éva, 2015. "Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning," Public Finance Quarterly, Corvinus University of Budapest, vol. 60(3), pages 326-341.
    8. Linnenluecke, Martina K. & Smith, Tom & McKnight, Brent, 2016. "Environmental finance: A research agenda for interdisciplinary finance research," Economic Modelling, Elsevier, vol. 59(C), pages 124-130.
    9. Wei, Yu & Zhang, Jiahao & Bai, Lan & Wang, Yizhi, 2023. "Connectedness among El Niño-Southern Oscillation, carbon emission allowance, crude oil and renewable energy stock markets: Time- and frequency-domain evidence based on TVP-VAR model," Renewable Energy, Elsevier, vol. 202(C), pages 289-309.
    10. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.
    11. Patricia Milanés Montero & Esteban Pérez Calderón & Ana Isabel Lourenço Dias, 2020. "Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation," IJERPH, MDPI, vol. 17(3), pages 1-25, January.

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